KEBIJAKAN FISKAL DI INDONESIA DALAM PERSPEKTIF ISLAM

Abstract

The role of the state in Islam to maintain economic stability, ensuring the elwfare of its people. To achieve welfare, the government needs policy, namely fiscal policy. Expenditure budgets in Islam aims to achieve a society whose wealth is in accordance with material and spiritual values. The method used is literature study method where this method collect and searches for various information that can be obtained relevantly through books, articles, journals, and electronic sources such as eBook, website and others that support the search for information about  fiscal policy in Indonesia the results of study are fiscal policy in Indonesia the perspective of Islamic economics. Fiscal policy consists of revenue and expenditure. In general, fiscal policy sourced from taxes in contrast to Islam the term tax is als called Dharibah. Fiscal policy based on Islam provides maslahah for community but the implementation of the policy will be hampered because Indonesia is based on the Law and Pancasila.